Abstract:Based on text analysis techniques, this study examines the quality of interactive information disclosure from four dimensions: interaction completion ratio, interaction timeliness, interaction adequacy, and interaction effectiveness. On this basis, an empirical analysis method is used to examine the impact of board secretary’s gender on the quality of interactive information disclosure. The results indicate that, enterprises with female board secretaries generally present better interactive information disclosure, manifested in higher interaction completion ratio, interaction adequacy and interaction effectiveness, but their interaction timeliness is worse. This conclusion remains valid after a series of robustness tests such as DID model and PSM models. Further analysis reveals that the impact of the femaleboard secretary on the quality of interactive information disclosure is regulated by the board secretary’s characteristics (age, tenure, multiple positions), governance characteristics (property rights, equity concentration, external governance pressure), and interaction characteristics (interaction complexity, interactiondepth). The abovefindings not only deepen the understanding of the emerging model of interactive information disclosure, but also enrich the cognition of the effects and its boundaries of the role of female board secretaries, which have important inspiration for improving the regulatory system of interactive information disclosure.